The seminar will focus on the OECD’s Global Anti-Base Erosion Model Rules (GloBE Pillar Two) and their impact on the role of tax incentives in economic development in Asia.
The event will begin with Dr Jay Rosengard from Harvard Kennedy School delivering a keynote presentation. This is followed by three paper presentations and a moderated discussion with the presenters.
The first paper introduces a theoretical aspect of international tax policy by laying out the principle of vertical equity. The next two papers provide practical insights of the GloBE rules relating to Asia. The revenue implications under different scenarios of GloBE rules and potential impacts on tax incentives will be the main focal areas. A question-and-answer session will follow the presentations.
The second session will involve a panel of experts and professionals who will discuss the ideas and issues raised in the papers’ presentations. The session aims to focus on the impact of the GloBE rules and competing objectives and principles in the context of continued economic development in Asia.
Click here to view the programme.
Welcoming Address and Keynote Presentation
Paper Presentations and Discussion
Panel Discussion: Balancing Competing GloBE Objectives and Tax Principles in the Context of Developing Asia
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